1. Education surcharge is the funds allocated by the government to support education development.

2. In order to develop local education, some local governments have also levied "local education surcharge" according to the provisions of the Education Law;

3. What they have in common is that they are all government funds, which are collected together with taxes for education;

4. The difference is that the education surcharge policy is formulated by the central government and has a large scale;

5. The local education surcharge is formulated by the local government (it may need to be reported to the Ministry of Finance for the record), and the income scale is small.

Small-scale taxpayers with monthly sales of 654.38+10,000 yuan (inclusive) are exempt from VAT. The part of the annual taxable income of small-scale low-profit enterprises that does not exceed 6.5438+0 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a reduced rate of 20%. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

Article 15 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established in other places and different places shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.

Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.

Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.

When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.